PROPOSED HEBRON BUDGET FISCAL YEAR 2018-2019 ASSESSOR, TAX & - - PowerPoint PPT Presentation

ASSESSOR, TAX & FINANCE DEPARTMENT “WE ARE HEBRON” October 17, 2018

PROPOSED HEBRON BUDGET FISCAL YEAR 2018-2019

 Elaine Griffin – Finance Director  Susan Hushin – Financial Administrator  Tammy Filbig – Account Clerk  Debra Gernhardt – Assessor  Adrian MacLean – Revenue Collector  Christina Ristaino – Assessor/Collector Clerk

STAFF

 Dave Veschi, Chairman  Mal Leichter, Vice-Chair  Peter Kasper  Diane DelRosso  Janet Fodaski

BOARD OF FINANCE MEMBERS

 Essentially the Assessor, Tax & Finance Department are the “Nuts & Bolts” of our Municipality.  The Assessed value of your real estate, motor vehicle and personal properties based on the Town’s operation costs deem what is paid in taxes.  Ultimately ALL services and fees provided by the Town of Hebron, whether yoga at the Senior Center, a shed construction building fee, a dog license, tax payments etc., flow through the Finance Department for posting in the ledger and determining the net worth of the Town.

SNAPSHOT

In accordance with Hebron Town Charter Chapter IX, Finance and Taxation - Section 902:

• No later than October 15, the Board of Finance shall confer

with the Board of Selectmen and the Board of Education to discuss goals and objectives for the upcoming budget.

• Department Heads in conjunction with the Town Manager

and the Finance Director begin preparing a budget in late December through February each year to present to the Board of Selectmen and Finance by March 1 st.

BUDGET PROCESS

• Board of Selectmen and Board of Finance shall review

the budget during the month of March and the Board of Selectmen shall make a recommendation to the Board of Finance by March 31 st.

• The Board of Finance reviews the budget requests during

the month of April. They hold a Public Hearing on their recommended budget no later than the third Tuesday in

• April. Within a week of the Hearing the Board of Finance

shall present a budget for vote at the Budget Referendum

BUDGET PROCESS CONT.

Pursuant to Hebron Town Charter Section 903 Referendum Vote on the Town Budget and the Capital Improvement Budget is held on the First Tuesday following the first Monday of May annually.

The Board of Finance sets the Mill rate by June 15th

BUDGET PROCESS CONT.

Spending decrease of $940,873 or 2.56 % less than the current year’s budget.

Budget Change General Government $ 8,916,852

• 4.25 %

Hebron Board of Education $11,486,421

• 0.88 %

Hebron Levy - RHAM BOE Budget $14,051,416

• 1.48 %

Hebron’s Share RHAM Debt $ 1,344,676

• 3.43 %

*Includes RHAM Budget as Recommended by RHAM Board April 9, 2018 .

ADOPTED BUDGET $35,799,365 * 2018-2019 FISCAL YEAR

ADOPTED EXPENDITURE BREAKDOWN 2018-2019 FISCAL YEAR

ADOPTED PROPOSED Expenditures Expenditures Percent 2017-2018 2018-2019 Difference Change Total Town Budget Town Government $ 7,221,076 $ 7,075,420 $ (145,656)

• 2.02%
• Contr. to Capital Improvement

770,911 583,553 (187,358)

• 24.30%
• Contr. to Open Space Acq.

100,000 75,000 (25,000)

• 25.00%
• Contr. to Cap Non-Recurring

3,050 2,000 (1,050)

• 34.43%
• Contr. to Capital Projects

44,260 53,340 9,080 20.52%

• Contr. to Revaluation

41,000 25,000 (16,000)

• 39.02%
• Contr. To Debt Management
• Debt Service

1,132,417 1,102,539 (29,878)

• 2.64%

TOWN GOV'T SUB TOTAL 9,312,714 8,916,852 (395,862)

• 4.25%

Hebron Board of Education 11,588,546 11,486,421 (102,125)

• 0.88%

RHAM Assess(w/o debt) 14,262,347 14,051,416 (210,931)

• 1.48%

RHAM Debt Service 1,392,403 1,344,676 (47,727)

• 3.43%

RHAM Assess FAILED at 1st Referendum 184,228

• 0.00%

Total General Government $ 36,740,238 $ 35,799,365 $ (940,873)

• 2.56%

FY 2018-2019 BUDGET OVERVIEW %

Hebron BOE 32 % RHAM 43 % TOWN 25 %

Population Town of Hebron 2010 Census – 9,686 2017-2018 Enrollment Hebron Elementary Schools 701 10/1/2017 Enrollment RHAM Total 1,510 Hebron 793 Andover 232 Marlborough 485 Capital Expenditures $663,893

Hebron BOE $11,486,421 Town Government $7,075,420

Town Debt $1,102,539 Open Space $75,000 RHAM Debt $1,344,676

RHAM BOE $14,051,416

ADOPTED ADOPTED ADOPTED FY 16-17 FY 17-18 FY 18-19 Town Government $7,191,425 $7,221,076 $7,075,420

• Contr. – CIP

770,911 770,911 583,553

• Contr. – Capital Projects 39,100 44,260

53,340

• Contr. – Revaluation 50,000

41,000 25,000 Capital Non Recurring 8,800 3,050 2,000 Open Space 140,000 100,000 75,000 Debt Management 20,000

• Debt Service

928,988 1,132,417 1,102,539 Total $9,149,224 $9,312,714 $8,916,852

GENERAL GOVERNMENT EXPENDITURE HISTORY COMPARISON

ADOPTED REVENUE 2018-2019 FISCAL YEAR

ADOPTED PROPOSED Percent 2017-2018 2018-2019 Difference Change General Government 836,745 $ 803,382 $ (33,363) $

• 3.99%

Other State Revenues (MRSA INC.) 1,938,164 356,065 (1,582,099)

• 81.63%

ECS & Special Ed Grant Funding 5,366,355 5,783,770 417,415 7.78% Other Revenue Sources 362,429 100,000 (262,429)

• 72.41%

Unassigned Fund Contribution

• $

500,000 $ 500,000 Back Taxes / Lien Fees 315,000 315,000

• 0.00%

Tax Revenue 27,921,545 27,941,148 19,604 0.07% 36,740,238 $ 35,799,365 $ (940,872) $

• 2.56%

FY 2017-2018 ADOPTED REVENUE AMOUNT $7,304,519 FY 2018-2019 PROPOSED STATE GRANT AMOUNT $6,139,835

• $1,164,684

CAPITAL IMPROVEMENT PLAN PROJECTS FY 2018-2019 (FIXED ASSETS)

AMOUNT

Public Works Department Road Resurfacing and Road Improvements 276,838 Bucket Truck 50,000 Fire Department Ambulance 510 35,000 Service 110 55,000 Engine Tanker 310 - Refurbish 50,000 Utility 310 27,921 Hebron Board of Education Fire Protection Control Panel - Gilead Hill School 28,412 Douglas Library of Hebron Douglas Library HVAC Systems Replacement 93,000 Douglas Library Windows 25,000 Miscellaneous Hebron Center Sidewalk Plan - Senior Center, HES, NC - LOTCIP 18,000 Wall Street Sidewalks 25,000 ACO/Building Maintainer Truck - Replace 2005 Ford Pick Up 31,000 Police Department Emergency Messaging Sign 26,000 Peters House Restoration 40,000

TOTAL 781,171

ADOPTED CIP REVENUE FY 2018-2019

Approved Proposed 2017-2018 2018-2019 Balance from Previous Appropriations 59,216 50,742 LOCIP Funding 140,285 Anticipated State Reimbursement Anticipated Contribution from Fund Balance 404,133 CIP Designated Fund Balance Interest 6,591 General Fund Contribution 770,911 583,553 Total Revenues 1,234,260 $ 781,171 $ Completed Project Balances FY 17-18 Public Works CAT Loader 7,485.00 FY 17-18 Public Works 20 Ton Trailer 1,655.30 FY 17-18 Fire Department SCBA Replacement 23,900.00 (includes sale of old gear) FY 17-18 Town Clerk Vault Project 6,399.00 FY 15-16 Fire Department Service 210 2,858.70 FY 15-16 Emergency Management EOC 3,465.17 FY 17-18 Sale of Fire Department Squad 4,670.00 Scrap Vehicles (2) 309.00 50,742.17

CAPITAL EXPENDITURES $5,000 - $25,000 (ASSETS & INFRASTRUCTURE)

Public Works Department Pavement Management System 24,500 Dumpster Cover 8,340 Miscellaneous Hebron Center - White Picket Fencing 3,500 Town Office Building - Town Clerk's Vaults HVAC 17,000 Total Capital Expenditures 53,340

2018-2019 MILL RATE CALCULATION REAL ESTATE & PERSONAL PROPERTY

TOTAL GL $760,823,520 Less Potential BAA Adjustments ($100,000) ($2,983,700) $757,739,820 Mill Value $757,740 $746,374 37.44 Grand List - October 1, 2017 Reductions to grand list Mill Rate (per adopted budget) Mill Value (based upon 98.50% collection rate) Adjusted Grand List - October 1, 2017

Based on actual properties in Town.

PROPOSED TAX CALCULATION PERSONAL PROPERTY/REAL ESTATE

98.50 % COLLECTION RATE – 37.44 MILL RATE

REVAL MARKET ASSESSED 17-18 18-19 18-19 YEAR VALUE VALUE TAXES TAXES TAX 37.00 MILLS 37.44 MILLS INCREASE 2016 $215,420 $150,790 $5,579 $5,646 $67 2016 $300,725 $210,510 $7,789 $7,881 $92 2016 $528,724 $370,110 $13,694 $13,857 $163

 Compiling the Grand Lists

• Personal Property
• Businesses / Farms
• Personal
• Heavy duty equipment
• Horses
• Unregistered vehicles
• Motor Vehicles
• Registered through the DMV
• Real Estate
• Residential
• Commercial
• Industrial
• Vacant land
• Taxable / non-taxable

WHAT IS THE RESPONSIBILITY

 Discover:

• Business Owner
• Town Clerk: trade names
• Local media: advertisements
• EDC / Zoning / Building Dept.: new businesses

PERSONAL PROPERTY

 Declarations:

• Mail forms: filing deadline Nov. 1st
• Process / enter data
• Apply exemptions: ie. Farm machinery, horse, manufacture machinery

PERSONAL PROPERTY CONT.

 Regular list: vehicles registered ON Oct. 1st  Supplemental list: new or transferred plates as of Oct. 2 nd through Sept. 30th

• DMV files: received electronically
• Pricing: “clean retail” NADA Oct. issue
• Apply exemptions: ie. Veteran, Military Active Duty, Handicap
• Process pro-rates: ie. Vehicles sold, totaled or registered out of state

(these are done throughout the year)

MOTOR VEHICLES

 PLATE RECEIPT from DMV indicating that the registration has been CANCELLED, LOST or

• r

STOLEN.  ANY OF THE FOLLOWING IN ADDITION TO CANCELED PLATE RECEIPT  A A Copy of the Bill of Sale  A A Copy of the Transfer of Title  Out of State Registration  Stolen Vehicle  Totaled Vehicle  Junked Vehicle  Trade-in Vehicle  Donated Vehicle NOTE: All information must be DATED and have the VEHICLE ID NUMBER on all documentation. MOTOR VEHICLE STANDARD FORMS OF PROOF  TWO FORMS ARE REQUIRED 

 Discover & list

• Permits from Building Department
• Subdivision & splits from Zoning Department / Town Clerk
• Issue house numbers on new construction
• Reviewing sales listings
• Pro-rate new construction

 Property transfers

• Town Clerk’s office: deeds, maps, probate
• Maintaining owner mailing addresses

REAL ESTATE

 Exemptions

• Elderly / Disabled Benefits
• Veteran Benefits
• Tax Exempt entities
• Farm Buildings
• Energy Efficient exemptions

 PA-490 use assessments: Farm, Forest, Open Space & Ten Mill

• Applications: Sept. – Oct.
• Review, inspect & apply values

REAL ESTATE CONT.

 Town: final Grand List to BOS & BOF  Assessment notices: RE & PP  Quadrennial Tax Exempt filing  Rental property Income & Expense filing  Veteran List: Department of Veteran Affairs  PA-490 list: State Forestry Department  Amston Lake Tax District

• Grand List
• Split Accounts

REPORTS

 OPM

• Elderly / Disabled
• Additional Veteran
• Grand List final numbers
• State Owned Property
• Transfers: monthly
• Notification to; Collector, Registrars, Lake District & Fire Marshal
• ffices

REPORTS CONT.

 Update for changes: ie. Subdivisions, splits, boundary adjustments  Produce “abutters lists” for Zoning Department

GIS MAPPING

 Notification of new streets / buildings

911 COORDINATOR / EMERGENCY DISPATCH CENTER

 Every 5 years; next will be 2021  RFP & Contract  Assist / Supervise Revaluation Company  Final reports to OPM

REVALUATIONS

 Provide Finance with expected expenditures  Submit payment requests

ASSESSOR’S OFFICE BUDGET

 CCMA requires re-certification every five years  Keeping up to date with yearly Legislative changes

EDUCATION

 Amston Lake Tax District  Private Roads  Affordable Housing Units  Group Housing  Community Water  Public Sewer  Ten Mill Properties  Gas Lines  Golf Courses – Open Space land  261 Jones Street – house located on Town land  55 John E. Horton Blvd. – Assisted Living Facility  Crumbling foundations  Line dividing the Zip Codes: Amston / Hebron  14 Stonecroft Drive: Senior Housing/Center

UNIQUE PROPERTIES

CAMA Admin GIS Building Collector

COMPUTER SYSTEMS:

 Three Elected Officials

• Governed by State Statutes
• Not an assessing agency
• First level of appeal
• An appeal board for taxpayers who believe the assessor erred in

valuation or denied exemptions

BOARD OF ASSESSMENT APPEALS (BAA)

 Duties of the Board

• March hearings; Real Estate, Personal Property & Motor Vehicle

Supplemental lists

• September hearings; regular Motor Vehicle list only
• Correct clerical omissions or mistakes of the assessment

 Assessor’s Office provides clerical support;

• Schedule meeting dates
• Schedule applicant hearing appointments
• File meeting minutes
• Apply any changes
• Send notifications to applicants

BAA CONT.

FINAL RESULTS

What types of bills do we send? When are they due?

Real Estate - Your house/Domicile – (3925 Accounts/7 Waived/2000 Mailed) July 1 st & January 1 st (Sent end of June) - Delinquent August 2 nd & February 2 nd Personal Property - Business/Unregistered Motor Vehicle (523 Accounts/23 Waived) July 1 st (Sent end of June) – Delinquent August 2 nd Motor Vehicle – Regular (9,791 Accounts/7 Waived/5385 Mailed) July 1 st (Sent end of June) – Delinquent August 2 nd Sewer Use - Utility Charge – (745 Accounts) October 1 st (Sent end of September) – Delinquent November 2 nd Motor Vehicle – Supplemental – (1,543 Accounts/36 Waived) January 1 st (Sent middle of December) – Delinquent February 2 nd

• Bills of less than $5.00 are waived in accordance with State Statute/Local Option
• Real Estate Bills are split @ $250 & Sewer Use @ $350 all others are due in a single installment
• If the 1st of August/November/February falls on a Saturday/Sunday/Holiday the “paid by” date is

extended to the next business day.

• The Town of Hebron utilizes a service to print, stuff & mail the bills (except Sewer Use/printed in -

house) which assures us the lowest possible postage.

• Bills are color coded - the next slides will show an example of each bill type

TAX BILLING

• Sending a bill implies there is a necessity for payment which brings me to the

“collection” portion of my function.

• Paying/Receiving Bills isn’t always pleasant, we try to make the process as smooth and

efficient as possible. We do this by answering the 4 basic questions:

• What
• Your tax/utility bill. There are the 3 types of taxes and 1 utility. Each bill identifies

what you are paying for on that bill.

• Where
• Location to pay. Your bill gives several options for remitting payment.

1. In Person – in the office or drop in the secured box affixed to the building 2. By Mail – Return pre-addressed envelopes are provided with your bill, affix postage and mail 3. Online – through the town’s website there is an option to lookup and pay your bill.

• Why
• This part is more implied as opposed to stated on your bill. Taxes pay for services such

as education, public safety and road maintenance.

• How
• What payment methods are accepted?

1. Cash 2. Personal Check/Certified Check/Money Order 3. E-check (online) there is a $1.50 for this method of payment 4. Credit Card (online and in the office) there is a 2.5% fee or $3.95 (Visa Debit)

COLLECTION

 Collection is a year round function. We refer to billing/due date months as our “collection cycles”.  Other times of the year our collection is done through

• enforcement. The office uses many different tools to enforce

collection.

• Delinquent Statements/Demand Forms/Intent-to-Lien Notices
• Assign accounts to an agent for collection (i.e. State Marshal,

Collection Agency)

• Prepare and File Liens
• Real Estate & Sewer – Town Land Records against Real Estate
• Personal Property (Business) – Secretary of State against the sale of

equipment

• Withhold Building Permits for unpaid Real Estate and Sewer Use Bills
• Withhold New and Renewal Registration with the DMV for unpaid

Motor Vehicle and Motor Vehicle Supplemental Bills

• Legal Proceedings (i.e. Foreclosure & Tax Sales)

COLLECTION – CONT’D

Real Estate Bill Explained

• The bill is sent in 3-parts
• A- Submitted with 1st Payment
• B- Submitted with 2nd Payment
• C- Retained for your Records
• Top left - who check should be

made payable to/where to mail

• The property is identified on top
• Statement of state funding is

required to appear on the bill

• The section of blocks has the

numerical data for your property to include due/delinquent date

• The shaded area indicates which

payment the stub is for – the stubs are interchangeable for processing purposes

• The mailing address of the owner

appears on the bottom left of all 3 stubs

• A bar code to process your

payment located on the 2 stubs to be submitted for payment

• Real Estate bills are sent out
• nce a year in June for both the

July and January payments-we do not do a second billing

Personal Property Bill Explained

• Similar information can be

found on each bill type.

• Owner/Mailing

Address

• State Aid Message
• Numerical Data
• Office Hours
• Contact Information
• A- to be retained for your

records (includes EDP equipment amount- necessary for tax filings)

• B- submitted with payment
• The middle part of this bill

shows the message that normally appears on the back of each bill-basic instructions regarding payments/obtaining a receipt/late payments

Motor Vehicle Bill Explained

• Similar information to all other bill

types (many of the messages are repeated on all bill types

• Owner/Mailing Address
• State Aid Message
• Numerical Data
• Office Hours
• Contact Information
• This bill is not lettered rather

states which stub to submit and which to retain for your records

• We utilize “club billing”, meaning if

you own multiple vehicles and are registered alike they will be nested on a single bill not 3 individual bills.

• Each Motor Vehicle is listed

separately in the middle portion which includes list number, vehicle information, assessed value and taxes due

• This bill also indicates “BACK

TAXES ALSO DUE”, meaning this persons name or entity has a delinquency on a prior year for this bill type. It is required by statute to be on the bill.

Sewer Use Bill Explained

• The Sewer Use Bill unlike other

bills for taxes is considered a utility bill. It does however have much of the same information

• Owner/Mailing Address
• Numerical Data
• Contact Information
• Generally utility bills are based on

either a metered measurement of use or a flat rate. Hebron bills based on a flat rate. (Expense/Number of Users)

• The rate is determined and

controlled by the WPCA (Water Pollution Control Authority).

• This is a 2(3)-part bill indicating
• n the top right which portion

should be retained and which should be remitted. All but 40 accounts are due in a single installment

• This bill also indicates there is a

prior year(s) delinquency and unlike a tax bill computes that into the installment due.

Motor Vehicle Supplemental Bill

• Similar information to all other bill

types (many of the messages are repeated on all bill types

• Owner/Mailing Address
• State Aid Message
• Numerical Data
• Office Hours
• Contact Information
• This bill is not lettered rather states

which stub to submit and which to retain for your records

• Each Motor Vehicle is listed

separately in the middle portion which includes list number, vehicle information, assessed value and taxes due

• This bill type differs from a Motor

Vehicle Bill in that it picks up vehicles registered between October 2nd and September 30th (a partial year). The middle part of the bill will calculate any credit factors for the portion of the year owed. Also this bill would indicate any replacement credit factors for transferring your registration from car to another.

RECORD/POST

 When a payment is made it must be documented and accounted for. We use a database software to record any action done to an individual bill.  Our software vendor is Quality Data Services, Inc. They are currently the most widely used in Connecticut. QDS stays up-to-date on the latest statutes, guidelines and procedures to enhance their programs accordingly.  All payments are ultimately posted to your individual account in our database regardless of how the payment is made. We combine payments into batches by like-type payments (i.e. bank, counter, scan, online).  Posting batches during “collection cycles” can be a challenge due to staffing limitations and increased counter traffic.  Each batch is reconciled (balanced) prior to posting.  After a batch has been reconciled the funds are either deposited manually or directly according to settlement schedule (e-check/credit card)  We manually deposit twice weekly our counter batches, daily our scan batches and bank batches (as they arrive). For all cash the town utilizes an armored car pickup and checks are deposited via remote capture from the Tax Office.  Over the years we have established policies and safeguards for posting and

• depositing. We work diligently to minimize errors and improve accuracy.

REPORTING

 We report our collections to multiple sources.

• Finance – We work closely with the Finance Department. As batches are posted and

monies deposited we notify Finance to expect the revenue.

• Financial Interface - A file is created at the time of posting and this file is

uploaded electronically into the financial software.

• Transmittal form - This form is a paper copy to coincide with the interface for

each batch and attached is documentation supporting the revenue.

• A monthly cash report generated by finance to reconcile our receipts so that

every effort is made to ensure we have posted payments correctly and they are accounted for in the General Ledger.

• Audit – An independent audit is performed each year. A testing phase where a

sampling from each bill type is done to track from bill → bank statement. For the second phase we provide auditors with several reports.

• 60 Collection – carries over collections
• Tax Collector’s Report – 15 years of collections during the current fiscal year
• Suspense – Accounts considered uncollectible
• State – The Tax Office is governed by OPM (Office of Policy and Management so we

report to them annually

• M1 – Annual reporting of adopted mill rate and due dates due July 1 st

The Finance Department consists of three positions, the Finance Director, Financial Administrator, and Account Clerk.  Managing, balancing the general ledger and investing the Town’s monies while complying with Generally Accepted Accounting Principles(GAAP) as adopted by the US Securities & Exchange Commission (SEC) and Governmental Accounting Standards Board Guidelines (GASB).  Preparation of the Town’s annual audit and CAFR report consisting of all of the Town’s assets, infrastructure and finances.  Maintaining a high credit rating with Standard & Poor’s and Moody’s. Hebron has maintained the highest rating

• f a Triple ‘AAA’ since October 2013. This is necessary

for funding and/or borrowing of major funds for large Town wide projects.

OTHER FINANCE MAJOR RESPONSIBILITIES

RECEIPT OF THE CAFR AWARD FOR FOURTEEN CONSECUTIVE YEARS

 Production of all Town vendor payment checks for operational services rendered for all departments.  Posting of all Town revenue collection in general ledger as remitted by the Revenue Collection department.  Payroll functions, fringe benefit calculating and posting for all Town staff consisting of 45 full time employees and approximately 60 part time employees.  All Financial budgetary data entry in Accounting software.  Preparation of the monthly Board of Finance Meeting agendas and

• ther pertinent data for review.

OTHER FINANCE MAJOR RESPONSIBILITES CONT.

QUESTIONS

The Selectmen have established an email address for budget comments: hebronbudget@hebronct.com

Comments will be forwarded to the Boards of Selectmen, Finance and Education

Budget Information is available in the Town Clerk’s Office, Douglas Library and at www.hebronct.com IT IS IMPORTANT TO COME OUT AND VOTE

INFORMATION AND COMMENTS